Volatile species of Ni were generated by merging acidified aqueous samples and sodium tetrahydroborate(III) in a continuous flow system. The gaseous analyte was subsequently introduced via a stream of Ar carrier into the inlet tube of the plasma torch. Inductively coupled plasma atomic emission spectrometry (ICP-AES) was used for detection. The operating conditions (chemical and physical parameters) and the concentrations of different acids were evaluated for the efficient generation of Ni vapor. The detection limit (3 sigma(blank)) was 1.8 ng mL(-1). The precision (RSD) of the determination was 4.2% at a level of 500 ng mL(-1) and 7.3% for 20 ng mL(-1) (n=10). The efficiency of the generation process was estimated to be 51%. The possible interfering effect of transition metals (Cd, Co, Cu, Cr, Fe, Mn, Zn), hydride forming elements (As, Ge, Pb, Sb, Se, Sn, Te), and Hg on Ni signal was examined. This study has demonstrated that Ni vapor generation is markedly free of interferences.